The net income reported on the Income statement for the current year was $276,724. Depreciation recorded on fixed assets and amortization of patents for the year were $37,894, and $8,355, respectively. Balances of current asset and current liability accounts at the end and at the beginning of the year are as follows: Cash Accounts receivable Inventories Prepaid expenses Accounts payable (merchandise creditors) End Beginning $36,425 $60,996 127,521 106,576 106,151 83,838 4,667 45,569 7,065 73,166 What is the amount of cash flows from operating activities reported on the statement of cash flows prepared by the indirect method?